Excise implications of trade with third countries, including Great Britain (GB)

  1. Overview
  2. Imports of Duty Suspended Excisable Products
  3. Exports of Duty Suspended Excisable Products

Exports of Duty Suspended Excisable Products

From 1 January 2021 if you export duty suspended excisable products to 3rd countries you must submit the following to Revenue:

Approved Economic Operators (AEO) and Co-operative Compliance Framework (CCF) participants

From 1 January 2021 if you export duty suspended excisable products to 3rd countries and you:

you do not have to submit an Advance Notification of export Duty Suspended Excisable Products.

You must submit an Aggregated Daily Notification of Exported Duty Suspended Excisable Products via myEnquiries in ROS.